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GST Assessment Order Passed Under Omitted S. 74 for AY 2025–26 Quashed: Madras HC

GST

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By Mariya Paliwala
GST Assessment Order Passed Under Omitted S. 74 for AY 2025–26 Quashed: Madras HC

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The Madurai Bench of Madras High Court has set aside a GST assessment order passed under Section 74 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017 for the assessment year 2025–26, holding that the proceedings were initiated under a provision that stood omitted with effect from April 1, 2024. The bench of…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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